Sarri 'eyes Higuain reunion' as he prepares to take over at Chelsea (Mail)

Maurizio Sarri has already started identifying transfer targets for Chelsea and has reportedly set his sights on a reunion with Juventus striker Gonzalo Higuain.

Sportsmail understands Chelsea are set to hold discussions with Napoli about the 59-year-old taking over from Antonio Conte at Stamford Bridge next week.

Sarri has already agreed personal terms with Chelsea but the two parties still need to clarify the formalities and establish how much his release clause is, having left Napoli this week to pursue a move to London.

Despite having not assumed his new role yet, Sarri has already drawn up a contingency plan for Chelsea's summer spending and according to Tuttosport is keen to bring Higuain with him.

The Argentinian striker is said to have a strong relationship with Sarri and enjoyed his best season under him  at Napoli.

Higuain set a new all-time Serie A record in the 2015-16 season with 36 goals in 35 games before leaving for Juventus in a £75million deal.

The pair have previously expressed a desire to work with each other again and the idea of them doing so at Chelsea is beginning to gather steam.

Higuain's move to Stamford Bridge could also pave the way for Alvaro Morata's exit.

The Chelsea forward has been linked with his former club Juventus after a substandard debut season in England that culminated in his omission from Spain's World Cup squad.

The Serie A side would however welcome the Spaniard back to Turin with open arms and could possibly include him in any potential deal for Higuain.

Sarri will also look to bring defender Kalidou Koulibaly from Napoli, but Chelsea's power brokers may be put off by the Senegal international's £80m valuation.